Case LawAdvance Ruling 05/2021-22
Corbett Nature Reserve ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- March 10, 2022
- Type:
- Advance Ruling
- Members:
- P K Gopal, Ahmed Iqbal
Subject
Naturopathy, yoga provided by a Resort as total package will attract GST. AAR ruling upheld.
Composite Supply
Summary
Q. The applicant runs an independent unit namely “Aahana Naturopathy Centre” wherein they are providing various services in the form of Nature cure (drugless cure) 8& Yoga therapies(Health care services). The health care service charg…
Judgement
The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 and Uttarakhand Goods & Service Tax Act, 2017 (in short the CGST Act and UKGST Act) by M/s Corbett Nature Reserves, Ramnagar, Nainital Uttarakhand (herein after referred to as ‘Applicant’) against the Advance Ruling Order 05/2021-22 dated 08-10-2021 passed by Authority of Advance Ru…